TMI BlogValidity of Assessment u/s 144C r.w.s 147 - eligible assessee - Non-Resident - Absence of an order u/s...Validity of Assessment u/s 144C r.w.s 147 - eligible assessee - Non-Resident - Absence of an order u/s 92CA(3) - addition on account of unexplained cash deposits - Even otherwise such reading of words “AND” produces an unintelligible or absurd results, as the Parliament never intended that even in a case of Non-Resident, an order u/s 92CA(3) is prerequisite condition. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
